A guide for the public to the disciplinary procedure applicable to members of the Irish Tax Institute
The Irish Tax Institute has powers to issue professional rules and best practice guidelines for our members and to update those rules as required. We can enforce these rules through the exercise of disciplinary procedure.
To undertake this procedure, we have appointed The Taxation Disciplinary Board Ltd ('the Board') to review complaints lodged against members of the Institute. The function of the Board is to undertake the fair and expeditious handling and investigation of a complaint on an impartial and independent basis.
When the Board has completed its investigation, it submits a case summary with all relevant documentation and a recommendation to the Investigation Committee. The Board is empowered to deal with complaints alleging breaches of professional standards and guidance, the provision of inadequate professional service and conduct unbefitting a professional person.
This guide for the public outlines the disciplinary procedure and gives guidance in the event that you have a complaint about the activities of a member of the Institute. It is not intended to provide definitive legal advice. In the event of any conflict between the guide and the rules, the latter take precedence.
Making a Complaint
We expect our members and students to maintain standards of work and conduct which are compatible with the importance of the tax profession and meet the expectations of the public. You can make a complaint if you believe these standards have been breached and activate the disciplinary procedure.
Making a complaint against a member is not a substitute for seeking damages or other redress through the courts. If you feel that you have a claim in law against a member of the Institute, you may wish to seek independent legal advice.
We cannot offer legal advice or intervene in fee disputes, as we consider that the courts are the proper forum for such matters. Nor can we advise on what is a reasonable sum for work done. We can, however, advise on whether our members have complied with professional conduct regulations relating to fees.
The Disciplinary Procedure
Any member of the public can, at any time, approach the Secretary to the Investigation Committee about the standards of conduct which apply. A complaint about the professional conduct of a member or student can be made to the Secretary to the Investigation Committee.
The following procedure is in place for dealing with complaints we receive.
1. The Review stage
For a complaint to be considered, you must complete and submit a formal complaint form with relevant documentation backing up your complaint. Once a formal complaint is made to the Secretary to the Investigation Committee, it will be referred to the Board for investigation.
The Board will appoint a Reviewer who will consider whether your complaint
- falls within the jurisdiction of the Board and
- has been submitted within 12 months of the event(s) which form the subject matter of your complaint.
Provided that these basic criteria are met, the Reviewer will forward the complaint to the member (‘the Member’) about whom you are complaining. When the Reviewer has received a response from the Member, you will have an opportunity to make any observations on the response.
If the matter is deemed to be trivial or vexatious, the Secretary to the Investigation Committee or the Reviewer will inform you of that position. If you object to that decision, you are then entitled to request that the matter be considered by an Independent Adjudicator, who is an independent person appointed by the Institute.
All due consideration will be given to a complaint and it is likely to take some three or four months before a decision is reached as to whether your complaint is being referred to the Investigation Committee.
2. The Investigation Committee
The role of the Committee is to investigate all matters referred for examination in order to determine whether or not a prima facie case has been made against the Member to whom the complaint refers. A prima facie case means that there is an arguable case to answer.
The Committee comprises between 4-12 members who are appointed by our Council. Two of the Committee members must be qualified solicitors for at least 10 years and must be non-members of the Institute. The Committee will be chaired by one of the non-members. Neither you nor the Member are invited to attend, and all consideration is based on the documentary evidence submitted.
The Committee will have before it a report prepared by the Reviewer and include the correspondence which they have previously conducted in relation to the complaint. The Committee will examine the material submitted to it and, if appropriate, will request the Reviewer to undertake any further enquiries which it considers necessary to ascertain the full facts of the complaint and the evidence available to support the allegation.
After full investigation and examination of the available information, the Committee may dismiss the complaint or find that there is a prima facie case to answer.
If it is found to be a prima facie case, the Committee will refer the complaint to the next stage which is the Disciplinary Committee. In very rare cases, the Committee may decide that the matter is not serious enough to merit any sanction available to the Disciplinary Committee.
Both you and the Member will be advised of the Committee's decision and the reasons which led to that decision. The decision of the Investigation Committee is final.
3. The Disciplinary Committee
The Disciplinary Committee comprises between 5-8 members, one of whom must be a qualified solicitor for at least 10 years and must be a non-member of the Institute. The independent member chairs the Committee.
If a complaint is referred to the Disciplinary Committee, three members, including the Chair, will be appointed to a Panel to hear the formal complaint. The role of the Panel is to hear the evidence presented to it by the Investigation Committee in order to
- determine whether or not the alleged conduct is proven and
- make a finding accordingly.
The Member has an opportunity to give evidence, although they are not obliged to do so and may choose not to attend the hearing. You may be invited by the Investigation Committee to appear as a witness at the hearing.
If a breach of discipline has been found, the Panel may impose such penalty as they consider appropriate in the light of the powers given to them, the gravity of the breach, and the facts and arguments presented.
The Disciplinary Panel has a wide range of sanctions available to it. These include the imposition of a fine or an admonishment or more severe sanctions such as suspension or expulsion from the Institute.
The decision of the Panel will be sent in writing to both you and the Member, with reasons given for the Panel's decisions. They will also normally be published. The Member has a right of appeal to the Appeal Committee.
4. The Appeal Committee
The final stage of appeal is available to the Member, following a decision by the Disciplinary Panel. You, as the complainant, are not entitled to appeal against a decision of a Disciplinary Panel.
The Appeal Committee comprises of four or more members, one of whom must be a qualified solicitor for at least 10 years and must be a non-member of the Institute. The independent member chairs the Committee. The Appeal Committee may uphold, modify or overturn any finding of the Disciplinary Panel. Its decision is final within the process.
Your Rights and Actions
You are entitled to expect that all members of the Institute including students will conduct themselves in a professional manner both in the provision of their services and in their conduct. They are obliged to comply with our Code of Professional Conduct and Recommended Best Practice Guideline (‘Code of Conduct’).
If you believe that a member or student has failed to meet the professional standards expected of them or has provided inadequate professional services or has otherwise demonstrated conduct unbefitting a member of the profession, you should complete a formal complaint form, and submit it and the relevant documentation/evidence to the Secretary to the Investigation Committee.
After the Review Stage of the disciplinary process is complete, the Reviewer will advise you how the matter is to be taken forward. You will be kept informed at each stage of the procedure and time limits will be set for the exchange of correspondence to reduce delays in bringing complaints before the appropriate forum.
If the complaint is referred for detailed examination by the Investigation Committee, it is possible that you will receive a request for further information to assist the Investigation Committee in its investigation. You will be advised of its decision and, if the matter proceeds to the Disciplinary Committee, you may be invited to attend as a witness by the Investigation Committee.
Conclusion
The Institute endeavours to ensure that there is a fair and independent investigation of every complaint referred to it and that there is just treatment of any person against whom a complaint is made. The current procedures are also designed to enhance the standing of the tax profession by maintaining high standards of conduct and by ensuring that complaints are dealt with in an independent and impartial way.
This informal guide is intended to give brief information about the disciplinary process. Anyone who becomes involved in that process should also consult the Code of Conduct and Bye-law No 1.
Correspondence
All correspondence should be addressed to:
The Secretary to the Investigation Committee,
Irish Tax Institute,
South Block,
Longboat Quay,
Grand Canal Harbour,
Dublin 2.